Decreto-Lei nº 519 de 07/04/1969. DA NOVA REDAÇÃO AO ARTIGO 12 E SEUS PARAGRAFOS DO DECRETO-LEI 401, DE 30 DE DEZEMBRO DE 1968, E DA OUTRAS PROVIDENCIAS.
DeCREtO-LEI Nº 519, DE 7 DE ABRIL DE 1969
Dá nova redação ao artigo 12 e seus parágrafos, do Decreto-Iei nº 401, de 30 de dezembro de 1968, e outras providências
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o § 1º do artigo 2º do Ato Institucional nº 5, de 13 de dezembro de 1968,
decreta:
O artigo 12 e seus parágrafos, do Decreto-lei nº 401, de 30 de dezembro de 1968, passam a vigorar com a seguinte redação:
“Art. 12. Os aumentos de capital das pessoas jurídicas em geral, com recursos provenientes de reservas ou lucros em suspenso, realizados até 30 de junho de 1969, ficam isentos do impôsto de renda.
§ 1º Para os efeitos dêste artigo serão computados os lucros em suspenso ou reservas oriundos de lucros apurados em balanço mesmo quando ainda não tributados.
§ 2º As disposições dêste artigo não serão aplicadas:
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às pessoas jurídicas que estiverem em débito com o imposto de renda, na data da realização do aumento de capital;
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às pessoas jurídicas que tenham diminuído seu capital a partir de 30 de dezembro de 1968, inclusive;
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às pessoas jurídicas que se extinguirem ou reduzirem seu capital antes de 5 (cinco) anos, contados da data em que tenha sido realizado o aumento de capital.
§ 3º Não sofrerão tributação do impôsto de renda, os aumentos de capital das pessoas jurídicas, mediante utilização do acréscimo de seu ativo quando decorrente de aumentos de capital realizados por pessoas jurídicas, das quais sejam, acionistas ou sócias, bem como as ações novas ou cotas distribuídas em virtude daqueles aumentos.”
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